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OECD delivered on October 5th 2015 the BEPS final package consisting of 15 actions intending to address the issues of base erosion and profit shifting. The aim of Action 6 is to prevent treaty abuse, in particular treaty shopping. To achieve this goal, a specific anti- abuse rule, a Limitation- on- Benefit (LOB) rule, will be included in the OECD Model. The LOB rule contains objective tests that t

For historical reasons, Swedish railways use 15 kV/16? Hz overhead contact lines for train traction, while the most common standard worldwide is 25 kV/50-60 Hz. This leads to higher investment costs for railway conversions and expansions, and to greater energy losses in the distribution of electricity to the trains. Yet to get away from these drawbacks by investing in a 25 kV/50 Hz overhead contac

The comprehensive use of plastic globally has raised many questions about how it will affect living organisms once it is disposed of and reaches the ecosystem. Disposing of plastic in high amounts without recycling could lead to several toxic effects for aquatic organisms and eventually humans. Accumulation of plastic for a long time leads to its aggregation and/or degradation into small sizes in

Association for computer aided genealogy research of Sweden(DIS) is investigating the possibility of a nationwide genealogical database (RGD) of Sweden's historical population. The finished database should contain basic information about individuals' names, birth, marriage, death, and individuals' relationships such as father, mother, husband/wife and children. This will make up a kind

Type 1 Diabetes (T1D) is an immune-mediated disease where the pancreatic beta cells are selectively destroyed by autoreactive CD8+ T cells. However, the triggering events that eventually leads to autoreactive CD8 T cells infiltrating the pancreatic islets and, subsequently, destroying them still needs to be unveiled. Genetic and epidemiological evidence points to a substantial influence of environ

Ett skatteavtals huvudobjektiv är att förhindra juridisk dubbelbeskattning för att främja den globala ekonomin. Detta har under en längre tid ansetts innebära stora möjligheter för skattesubjekt att minska, eller totalt undgå, skattebelastning. Sådana förfaranden medför skadliga effekter på den fiskala miljön och den globala ekonomin i stort. Den inneboende slitningen mellan å ena sida främjandet The main objective of a tax treaty is the avoidance of juridical double taxation in order to further the development of the global economy. Tax treaties has, however, for a long time been known to function as a vehicle for taxpayers to reduce or all together avoid taxation. Such arrangements or schemes cause adverse effects to the fiscal environment and the global economy at large. The inherent di

The European Motor Vehicle Industry is complex and plays a significant role in the economic aspects of the common market. The motor vehicles constitute an important part of everyday life for many consumers and are the second largest investment many makes. The legal framework surrounding this industry includes EU's Competition policy, which constitute the third pillar in the Single European Mar

Studien syftar till att ta fram rekommendationer och råd kring hur klimatpåverkan från anläggningsentreprenader kan beräknas och redovisas. Detta genom att undersöka hur andra aktörer inom branschen agerar i frågan och kartlägga modeller och verktyg för klimatberäkningar. Studien har utförts som en kombination av kvalitativa och kvantitativa forskningsmetoder, vilket kan liknas vid begreppet triaThe purpose of the study is to come up with recommendations and advice on how to calculate and present the climate impact from construction works. This will be implemented by examining how other actors within the construction industry is acting on the issue and examine models and tools for climate calculations. The study was conducted as a combination of qualitative and quantitative research meth

Det här är ett masterarbete kring relationen mellan ADHD och musik, inte inom medicin. Med arbetet vill jag lyfta upp fördelar, hyperförmågor och den stora kreativa potential som ADHD ger mig som musiker. Jag fick ADHD-diagnosen först efter flera års studier på Musikhögskolan, och hade innan dess levt 30 år med bara nackdelar med ADHD. Eftersom jag var missnöjd med medicinen tänkte jag “out of theFinding my inner Nimrud - my life as an ADHD musician This is a master's thesis on the relationship between ADHD and music, not in medicine. With this work, I aim to highlight the advantages, hyper-abilities and great creative potential that ADHD give me as a musician. I got the ADHD diagnosis after 4 years of study at the Academy of Music. Before that I lived 30 years with only the disadvanta

A loop of urbanization, increasing impervious surface in urban areas, increasing temperature, rainfall, surface runoff and flooding, and lack of new spaces have been adding challenges to urban drainage systems for decades. The climate change impacts are exposing the existing vulnerable conventional urban drainage systems to more challenges in the future. A new idea of sustainable drainage syst

Self-levelling flooring compounds (SLCs) are mainly used on concrete floors. Their purpose is to smooth the floors and make them horizontal. The fact that they are self-levelling means that they spread out like water over the floor before hardening to a horizontal layer. Some of them are also advertised as being self-desiccating. A quote from a big manufacturer on the Swedish market regarding thei

The product price given when producing offshore is not the entire truth and more companies decide to move their offshore production nearshore (Stentoft et. al, 2016). To measure the actual cost of producing many more parameters than visible costs needs to be taken account for. There are advantages as well as risks with outsourcing and costs can increase with distance such as quality issues, freigh

Vid företagsförvärv är det vanligt att avtalssigneringen och tillträdet sker som två separata moment en viss tid från varandra. En viktig anledning till denna uppdelning är att det ofta föreligger lagkrav som måste vara upp-fyllda innan tillträdet, exempelvis att företagsöverlåtelsen ska godkännas av Konkurrensverket eller av bolagsstämman. Detta medför dock risker för köparen. Vem ska bära ansvarIn company acquisitions, it is common for the signing of the agreement and the transfer of ownership to take place as two separate steps at different times. A major reason for this division is that there are often legal require-ments that must be met before the transfer of ownership can occur, such as the transfer having to be approved by the Swedish Competition Authority or by the company general

Subject motion and eddy-current distortions represent significant challenges in diffusion MRI, particularly for clinical protocols utilizing "half-sphere" sampling. While the current gold standard, FSL’s eddy, employs Gaussian Process (GP) predictions to correct these artifacts, its performance can degrade under specific acquisition constraints, most notably when sampling lacks antipodal

Background: Middle Eastern (ME) immigrants to Europe have a higher prevalence of type 2 diabetes (T2D) as compared to Europeans. Previous findings from the MEDIM population-based cohort (Impact of ethnicity and migration on diabetes in Malmö) have shown that ME immigrants are more insulin resistant before developing T2D as compared to native Swedes. However, knowledge is still lacking if there are

BACKGROUND: Treatment for breast cancer poses major challenges and leads to a variety of side-effects and problems that affect life for a long time. Experiences and symptoms vary, and research indicates a lack of structures for ensuring individualized rehabilitation. This qualitative focus group study aims to explore the experience of women with BC after participating in a complex randomized contr

Background: The European Union's 7th Framework Programme (EU's FP7) project HEALS – Health and Environment-wide Associations based on Large Population Surveys – aims a refinement of the methodology to elucidate the human exposome. Human biomonitoring (HBM) provides a valuable tool for understanding the magnitude of human exposure from all pathways and sources. However, availability of specific bio

PURPOSE: Dynamic glucose enhanced (DGE) MRI studies employ CEST or spin lock (CESL) to study glucose uptake. Currently, these methods are hampered by low effect size and sensitivity to motion. To overcome this, we propose to utilize exchange-based linewidth (LW) broadening of the direct water saturation (DS) curve of the water saturation spectrum (Z-spectrum) during and after glucose infusion (DS-